<![CDATA[This study aims to analyze the effect of firm age on Corporate Social Responsibility (CSR) disclosure and to examine the role of concentrated ownership as a moderating variable. The research employs a quantitative approach using secondary data obtained from Thomson Reuters Eikon Refinitiv, Stockbit, the Indonesia Stock Exchange, and company annual reports. The research sample consists of non-financial companies selected through purposive sampling technique. CSR is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI Standards, while concentrated ownership is measured based on the percentage of the largest shareholding. The analysis was conducted using panel data regression with Fixed Effect Model and robust standard errors. The results show that firm age has a positive and significant effect on CSR disclosure. However, concentrated ownership is unable to moderate the relationship between firm age and CSR. These findings indicate that companies that have been operating longer tend to have higher levels of CSR disclosure, while ownership concentration has not been proven to strengthen or weaken this relationship. The results reinforce the importance of firm characteristics in encouraging sustainable CSR disclosure practices.]]>
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